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Base Erosion, Profit Shifting and Developing Countries1

Base Erosion, Profit Shifting and Developing Countries1 »

Source: Base Erosion, Profit Shifting and Developing Countries

Volume/Issue: 2015/118

Series: IMF Working Papers

Author(s): Ernesto Crivelli , Ruud A. Mooij , and Michael Keen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 May 2015

ISBN: 9781513563831

Keywords: Corporate income tax, BEPS, tax avoidance, international taxation, tax, tax rates, tax rate, tax bases, tax base, Business Taxes and Subsidies

International corporate tax issues are prominent in public debate, notably with the G20-OECD project addressing Base Erosion and Profit Shifting (‘BEPS'). But while there is considerable empirical evidence for adva...

Base Erosion, Profit Shifting and Developing Countries

Base Erosion, Profit Shifting and Developing Countries »

Volume/Issue: 2015/118

Series: IMF Working Papers

Author(s): Ernesto Crivelli , Ruud A. Mooij , and Michael Keen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 May 2015

DOI: http://dx.doi.org/10.5089/9781513563831.001

ISBN: 9781513563831

Keywords: Corporate income tax, BEPS, tax avoidance, international taxation, tax, tax rates, tax rate, tax bases, tax base, Business Taxes and Subsidies

International corporate tax issues are prominent in public debate, notably with the G20-OECD project addressing Base Erosion and Profit Shifting (‘BEPS'). But while there is considerable empirical evidence for adva...

Côte D’ivoire: 2013 Article IV Consultation and Fourth Review Under the Extended Credit Facility Arrangement

Côte D’ivoire: 2013 Article IV Consultation and Fourth Review Under the Extended Credit Facility Arrangement »

Source: Côte d'Ivoire : 2013 Article IV Consultation and Fourth Review Under the Extended Credit Facility Arrangement

Volume/Issue: 2013/367

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. African Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 December 2013

ISBN: 9781484313213

Keywords: debt management, external debt, current account, central bank, domestic debt

This 2013 Article IV Consultation highlights that Côte d'Ivoire is recovering from a long period of economic stagnation and political conflict that culminated in the post-election crisis of end-2010 and early 2011....

IMF Executive Board Completes Fourth Review under the ECF arrangement for Côte d’Ivoire, and Approves US$75 Million Disbursement

IMF Executive Board Completes Fourth Review under the ECF arrangement for Côte d’Ivoire, and Approves US$75 Million Disbursement »

Source: Côte d'Ivoire : 2013 Article IV Consultation and Fourth Review Under the Extended Credit Facility Arrangement

Volume/Issue: 2013/367

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. African Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 December 2013

ISBN: 9781484313213

Keywords: debt management, external debt, current account, central bank, domestic debt

This 2013 Article IV Consultation highlights that Côte d'Ivoire is recovering from a long period of economic stagnation and political conflict that culminated in the post-election crisis of end-2010 and early 2011....

IMF Executive Board Concludes the 2013 Article IV Consultation with Côte d'Ivoire

IMF Executive Board Concludes the 2013 Article IV Consultation with Côte d'Ivoire »

Source: Côte d'Ivoire : 2013 Article IV Consultation and Fourth Review Under the Extended Credit Facility Arrangement

Volume/Issue: 2013/367

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. African Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 December 2013

ISBN: 9781484313213

Keywords: debt management, external debt, current account, central bank, domestic debt

This 2013 Article IV Consultation highlights that Côte d'Ivoire is recovering from a long period of economic stagnation and political conflict that culminated in the post-election crisis of end-2010 and early 2011....

Côte d'Ivoire
			: 2013 Article IV Consultation and Fourth Review Under the Extended Credit Facility Arrangement

Côte d'Ivoire : 2013 Article IV Consultation and Fourth Review Under the Extended Credit Facility Arrangement »

Volume/Issue: 2013/367

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. African Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 December 2013

DOI: http://dx.doi.org/10.5089/9781484313213.002

ISBN: 9781484313213

Keywords: debt management, external debt, current account, central bank, domestic debt

This 2013 Article IV Consultation highlights that Côte d'Ivoire is recovering from a long period of economic stagnation and political conflict that culminated in the post-election crisis of end-2010 and early 2011....

Staff Report for the 2013 Article IV Consultation and Fourth Review Under the Extended Credit Facility Arrangement—debt Sustainability Analysis

Staff Report for the 2013 Article IV Consultation and Fourth Review Under the Extended Credit Facility Arrangement—debt Sustainability Analysis »

Source: Côte d'Ivoire : 2013 Article IV Consultation and Fourth Review Under the Extended Credit Facility Arrangement

Volume/Issue: 2013/367

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. African Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 December 2013

ISBN: 9781484313213

Keywords: debt management, external debt, current account, central bank, domestic debt

This 2013 Article IV Consultation highlights that Côte d'Ivoire is recovering from a long period of economic stagnation and political conflict that culminated in the post-election crisis of end-2010 and early 2011....

Staff Report for the 2013 Article IV Consultation and Fourth Review Under the Extended Credit Facility Arrangement—Informational Annex

Staff Report for the 2013 Article IV Consultation and Fourth Review Under the Extended Credit Facility Arrangement—Informational Annex »

Source: Côte d'Ivoire : 2013 Article IV Consultation and Fourth Review Under the Extended Credit Facility Arrangement

Volume/Issue: 2013/367

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. African Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 December 2013

ISBN: 9781484313213

Keywords: debt management, external debt, current account, central bank, domestic debt

This 2013 Article IV Consultation highlights that Côte d'Ivoire is recovering from a long period of economic stagnation and political conflict that culminated in the post-election crisis of end-2010 and early 2011....

Statement by Kossi Assimaidou, Executive Director for Côte d’Ivoire

Statement by Kossi Assimaidou, Executive Director for Côte d’Ivoire »

Source: Côte d'Ivoire : 2013 Article IV Consultation and Fourth Review Under the Extended Credit Facility Arrangement

Volume/Issue: 2013/367

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. African Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 December 2013

ISBN: 9781484313213

Keywords: debt management, external debt, current account, central bank, domestic debt

This 2013 Article IV Consultation highlights that Côte d'Ivoire is recovering from a long period of economic stagnation and political conflict that culminated in the post-election crisis of end-2010 and early 2011....

Efficiency-Adjusted Public Capital and Growth

Efficiency-Adjusted Public Capital and Growth »

Source: Efficiency-Adjusted Public Capital and Growth

Volume/Issue: 2011/217

Series: IMF Working Papers

Author(s): Sanjeev Gupta , Alvar Kangur , Abdoul Wane , and Chris Papageorgiou

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2011

ISBN: 9781463903503

Keywords: Public capital stock, public investment efficiency, appraisal, selection, implementation, evaluation of public investment, growth accounting, public investment, capital stock, investment management

This paper constructs an efficiency-adjusted public capital stock series and re-examines the public capital and growth relationship for 52 developing countries. The results show that public capital is a significant...